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992 Uppsatser om Auditor competence - Sida 17 av 67
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Coordinator of public health has recently become a new profession in the field of Health Promotion. During the last few years the pedagogic perspective has been increasingly important for the coordinators as a way of adapting their work methods to the circumstances. The conditions for coordinators of public health differ between municipalities and thus their tasks and responsibilities may vary with the local structure. According to the literature there are several ways to conduct Health Promotion and it is in the hands of the coordinator to adjust the methods to fit local conditions. The purpose of the study was to examine what influences the coordinators of public health and how that affects their work methods.
Invandrares syn på och upplevelser av socialtjänsten
The purpose of this study is to examine immigrants' experiences of social services' treatmentand their expectations of social services. In this study we have used the following questions:how immigrants have experienced the treatment of the social service, the way in whichimmigrants would like to be treated by social services as well as what kind of beliefs andexpectations immigrants have concerning the social services' duties and powers. We haveused a qualitative method in the study that consists of ten semi-structured interviews. Thetheoretical concepts we have used are culture, ethnicity, cultural competence, professionalismand social psychology. The survey reveals a majority of negative experiences, such as afeeling of being ?tossed around?, suspicion and discrimination by the caseworkers due to theethnicity of the respondents.
Kostnader som uppstår för revisorer och företag vid utfärdande av en första going concern-varning : en analys av den svenska marknaden
Revisorerna upprätthåller en viktig funktion som oberoende bedömare av ekonomisk information som regleras genom lagar och förordningar. I dagens samhälle är det viktigt för företag att upprätta pålitliga årsredovisningar för sina intressenter. Det är ett komplext uppdrag för revisorer att göra en adekvat bedömning av företagets fortsatta drift om going concern-varningar skall utfärdads som inte får leda till felbedömningar. Detta eftersom effekterna av sådana medför stora konsekvenser för både företagen och revisionsbyråerna. Utfärdandet av going concern-varningar kan i sin tur resultera i så väl stora intäktsbortfall för revisionsföretagen som negativa signaler till företagets intressenter som kan medföra stora konsekvenser.
Hälsosam vikt på sikt
Background: First Line Managers are expected to create a health promoting work environment. Research has shown that the prerequisites for accomplishing a health promoting leadership are not always the best. Aim: The aim was to elucidate the prerequisites for a health promoting leadership as First Line Manager at a University hospital in Sweden based on competence, role, support structures and own durability. Results: First Line Managers at the chosen hospital seems to have rather good conditions for conducting a health promoting leadership. All respondents did have a university degree and most thought that their competence corresponded well with the role.
Hemtjänstpersonalens upplevelser av att vårda patienter i livet slutskede
The aim of this study was to describe home care personnel and their experiences in palliative care. The design was qualitative and data were collected through interviews. Five home care personnel were interviewed, all women, whom have experience of palliative home care.The material was then analysed with qualitative content analysis and eight main categories, derived from experiences of home care personnel, were identified: relationship, safety, quality of care, a better end-of-life, routine, information, knowledge and competence, and work environment. The result showed that all participants of this study identified themselves as family members of the patients whom they had cared for during a long period of time. Additionally, the participants were emotionally touched when the patient died.The majority experienced that the patients do receive good care in their homes.
?Det funkar för mig? ? Användbarhetsfaktorer i ett OPAC-system
The object of this study is to examine the effective functionality of an OPAC-system while a few participants interacted with the catalogue. I?ve used Carl Martin Allwood?s (1998) four designed usability factors to be able to estimate the effective functionality of the online catalogue. Theoretic basis is Human Computer Interaction together with Allwood?s four defined usability factors.
?Icke-finansiell redovisning kontra finansiell redovisning, det är ändå redovisning det handlar om.?: En fallstudie om revisionsbranschens etablering som granskare av hållbarhetsredovisningar.
This thesis examines the establishment of auditors as third party assurers of sustainability reports in Sweden. This is done through a qualitative case study that examines the subject from both a preparer?s and an assurer?s perspective. Empirical data was analyzed using a combination of agency- and legitimacy theory. The study reaches the conclusion that sustainability reporting companies in the study demand a verification service for reported sustainability data in order to increase creditability, meet increased stakeholder demand and increased accounting complexity.
Benchmarking som metod ? ett aktionsforskningsprojekt vid Valdemarsviks bibliotek.
The main purpose of this Master?s thesis is to do a benchmarking study of the marketing activities at the public library of Valdemarsvik. The purpose is also to describe and get a deeper understanding of benchmarking as a method for improving library activity. Four major problem areas are addressed: How can one use benchmarking as a tool to achieve change? How can one learn with benchmarking? What similarities and differences are there between benchmarking and other similar methods for competence development? Is benchmarking better than other similar methods for competence development? The empirical approach was qualitative and the method chosen was action research.
Lagen om anmälningsplikt : En retrospektiv studie 1999-2013
SammanfattningTitel: Lagen om anmälningsplikt ? en retrospektiv studie 1999-2013.Nivå och ämne: Kandidatuppsats i FöretagsekonomiFörfattare: Samir DzaficHandledare: Marianne KullenwallExaminator: Jim AndersénNyckelord: Revisor, revision, tystnadsplikt, anmälningsplikt, förväntningsgap, oberoende, kompetensBakgrund:Ekonomisk brottslighet är ett växande problem, både i Sverige och internationellt. Sedan den 1 januari 1999 har en revisor skyldighet att företa vissa åtgärder vid misstanke om brott i ett bolag som han eller hon granskar. Bestämmelserna härom finns i aktiebolagslagens (2005:551) nionde kapitel 42-44 §§. Innan anmälningsplikten infördes var det praktiskt omöjligt för revisorn att anmäla misstanken om brott på grund av revisorns tystnadsplikt enligt 41 § i ABL nionde kapitel.
?I valet och kvalet? Urvals- och inköpsstrategier på svenska folkbibliotek
This essay focuses on strategies for acquisitions in Swedish publiclibraries. The topic has been occuring in the public debate off andon since the70s. The dominant view has been that librarians haveallowed demand direct the purchases of media and thus haveignored quality literature.This debate has caused me to reflect on the librarians constantdilemma when purchasing media. Are they supposed to chooseliterature that are in demand, or should an evaluation made bylibrarians be the decisive?The previous research has shown that the library profession istraditionally characterized by a non-judgmental approach.
Hur påverkas kravprofilen av revisionsbyråernas storlek?
Syfte: Syftet med denna studie är att förklara hur revisionsbyråers storlek påverkar kravprofiler vid rekrytering.Metod: För att få fram resultat för den empiriska analysen har ett positivistiskt synsätt, en deduktiv ansats och en kvantitativ metod använts.Teoretiskt perspektiv: Studien har använt sig utav tidigare teori som rör ämnet. Teorikapitlet innehåller information om kravprofil och byråstorlek.Empiri: Studiens empiriska material är baserad på en enkätundersökning som genomfördes på byråernas personal- och rekryteringsansvariga. Svaren av enkäten sammanställdes med hjälp av det statistiska programmet SPSS.Resultat: Analysen visade att det inte finns några skillnader mellan större och mindre byråers kravprofiler..
Kaffe men inte kaka -Revisorns oberoende vid fristående rådgivning och speciellt vid apportupprag till revisionsklienter
ABSTRACT Title: Coffee but not cake- auditors independence by other services than auditing and especially capital contribution to clients Seminar date: eight of June 2007Course: FEK591 Master thesis in Business Administration, 10 Swedish credits (15 ECTS)Authors: Maja Dragicevic and Negra Savic Advisor/s: Anne Loft och Pernilla BrobergKey words: Auditor, independence, consolation, capital contribution, counselling Purpose: The aim of this study was to determine the auditors? opinions wether there are threats concerning their independence by other services and especially capital contribution. What services can an auditor perform besides accounting services so that it does not disturb and threat the auditors? independence?Methodology: To achieve the purpose of the thesis a qualitative study was implemented. We carried out a number of interviews with auditors from different auditing firms.
Socialt och emotionellt lärande i skolan. En litteraturbaserad studie över effekter och evidensgrad
Background: Mental health problems among children and adolescents have increased. The school is an important arena for prevention of mental health problems. There is a huge demand for successful interventions. SEL is a method that aims to increase the social and emotional competence among children and adolescents. The program SET applies this method.
Jämställdhet ? en otydlig vision med svenskhet som norm : en genusvetenskaplig fallstudie och intersektionell analys av jämställdhetsarbete i en kommunal kontext
This is a case study of work for gender equality, performed by the Employment and Competence Centre (Arbets- och kompetenscenter) in the municipality of Botkyrka. The aim of the study is to explore how gender equality is understood in the context of a municipality, and what underlying assumptions this understanding is based upon. The questions raised are; How is gender equality understood by the personnel? How do they understand gender? To what extent are women and men seen as homogeneous groups and what differences are (un)visible? What other power hierarchies besides gender are seen as important when working for gender equality? The analysis show that gender equality is a blurry vision, mainly understood in terms of equal conditions and rights, equal results for male and female participants and equal amount of women and men employed. Gender is seen as a binary system and differences between the genders are highlighted.
Revisorns icke finansiella beroende : en experimentell undersökning av klientidentifikation
Studiens syfte har varit att förklara i vilken utsträckning icke-finansiellt beroende hos revisorer kan uppstå genom revisorernas identifikation med klienter samt undersöka dess effekter på revisorns oberoende och objektivitet. Vidare har vi försökt undersöka hur klientidentifikationen kan påverkas av professionell identifiering och revisorsrotation. Således har vår problemformulering varit ?Hur identifierar revisorerna sig med sina klienter hur detta påverkar revisorns objektivitet? Hur påverkas klientidentifikationen av revisorns profession? Hur kan revisorsrotationen bidra till en minskning av identifikationen med klienten? ?.Det empiriska materialet har samlats in genom en elektronisk enkätundersökning som skickades ut till 1200 godkända och auktoriserade revisorer i Sverige. Bortfallet blev 87 %, den bakomliggande anledningen kan vara att enkäten skickades ut i samband med alla deklarationer.